Study on Tax System of Public Hospitals Based on Path Dependency Theory
Abstract：The full implementation of "Business Tax to Value-added Tax" has aroused widespread concern of scholars.The paper explores the impact of the reform on the taxation system of public hospitals in China from the perspective of path dependence,the development course,current situation and existing problems of the public hospital tax system in China.At last,countermeasures are put forward to perfect the taxation problem of public hospitals in China from the aspects of policies and regulations,hospital internal management and so on.
Keywords：path dependencyBusiness Tax to Value-added Taxtaxpublic hospital
Publication Date：2017-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 56-58 )